SECTION 15. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION UPON

TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS, NOTICE OF MERGER, CONSOLIDATION, ETC? ...................184

.01 Scope....................................................................................................................................................................................184 .02 Forms ...................................................................................................................................................................................184 .03 Supplemental information ...................................................................................................................................................185 .04 Compliance with Title IV of ERISA..................................................................................................................................185 .05 Termination prior to time for amending for change in law ..............................................................................................185 .06 Restatement not required for terminating plan...................................................................................................................185

SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS? .............................186

.01 Scope....................................................................................................................................................................................186 .02 Required information...........................................................................................................................................................186 .03 Forms ...................................................................................................................................................................................186